Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
990 • Fiscal year 2024 • EIN 04-2883700
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
56th percentile
Higher net margin than 56% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 20.8% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Assets
Up$295,763
Up $35,866 (+14%) from 2023
Net Assets
Up$145,517
Up $22,681 (+18%) from 2023
Liabilities
Up$150,246
Up $13,185 (+9.6%) from 2023
Revenue
Up$350,619
Up $24,576 (+7.5%) from 2023
Expenses
Up$327,938
Up $17,343 (+5.6%) from 2023
Net Income
Up$22,681
Up $7,233 (+47%) from 2023
To establish and conduct one or more nursery schools and other educational programs for children of pre-school age; to operate, conduct, and provide day care services for the recreation, education, and general socialization of children; and to establish and confer scholarships upon pre-school age children unable to afford the normal charges for nursery school day care or related educational services.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $244,787 | $284,508 | ▲ $39,721 |
| Land, Buildings, and Equipment, Net | $12,355 | $11,254 | ▼ $1,101 |
| Cash and Non-Interest-Bearing Accounts | $2,755 | $1 | ▼ $2,754 |
| Total Assets | $259,897 | $295,763 | ▲ $35,866 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $109,961 | $106,954 | ▼ $3,007 |
| Deferred Revenue | $27,100 | $43,292 | ▲ $16,192 |
| Total Liabilities | $137,061 | $150,246 | ▲ $13,185 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $122,836 | $145,517 | ▲ $22,681 |
| Total Net Assets Fund Balance | $122,836 | $145,517 | ▲ $22,681 |
| Total Liabilities and Net Assets / Fund Balance | $259,897 | $295,763 | ▲ $35,866 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $640 | $40,111 | $40,751 |
| Buildings | $10,164 | $8,566 | $18,730 |
| Equipment | $450 | $14,075 | $14,525 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Billie Jean Chouinard | Executive Director | FT | $73,000 | $73,000 |
| Name | Title |
|---|---|
| Eleanor Flowers | President |
| Abby Johnstone | Director |
| Julie Flowers | Director |
| Kate Reiss | Director |
| Kris Silverstein | Director |
| Lindsay Haines | Director |
| Stephanie Rafferty | Director |
| Karen Popadic | Clerk |
| Kristin Besse | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $272,236 |
| Other Expenses | $55,702 |
| Total Fundraising Expense | $729 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $160,920 | $86,222 | - | $247,142 |
| Payroll Taxes | $13,330 | $6,817 | - | $20,147 |
| Occupancy | $15,620 | - | - | $15,620 |
| Information Technology | $5,542 | $1,632 | - | $7,174 |
| Insurance | $1,328 | $4,902 | - | $6,230 |
| Interest | - | $5,250 | - | $5,250 |
| Other Employee Benefits | - | $4,947 | - | $4,947 |
| Fees for Services Accounting | - | $3,500 | - | $3,500 |
| Conferences and Meetings | $1,097 | - | $729 | $1,826 |
| Fees for Services Other | $879 | $473 | - | $1,352 |
| Depreciation Depletion | $556 | $545 | - | $1,101 |
| Office Expenses | $612 | $18 | - | $630 |
| Advertising | - | $250 | - | $250 |
| Other Expenses | $96 | $2,447 | - | $96 |
| All Other Expenses | - | $19 | - | $19 |
| Total Functional Expenses | $202,118 | $125,091 | $729 | $327,938 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $8,203 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
“One board member is the child of another board member.”
“Copy of form 990 presented to all board members and reviewed at monthly meeting.”
“All information available upon request.”
“To establish and conduct one or more nursery schools and other educational programs for children of pre-school age; to operate, conduct, and provide day care services for the recreation, education, and general socialization of children; and to establish and confer scholarships upon pre-school age children unable to afford the normal charges for nursery school day care or related educational services.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO ESTABLISH AND CONDUCT ONE OR MORE NURSERY SCHOOLS AND OTHER EDUCATIONAL PROGRAMS FOR CHILDREN OF PRE-SCHOOL AGE; TO OPERATE, CONDUCT, AND PROVIDE DAY CARE SERVICES FOR THE RECREATION, EDUCATION, AND GENERAL SOCIALIZATION OF CHILDREN; AND TO ESTABLISH AND CONFER SCHOLARSHIPS UPON PRE-SCHOOL AGE CHILDREN UNABLE TO AFFORD THE NORMAL CHARGES FOR NURSERY SCHOOL DAY CARE OR RELATED EDUCATIONAL SERVICES. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 250 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 250 |
| IRS990/AllOtherContributionsAmt | 0 | 2900 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 19 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 19 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9789223295 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 221 CABOT STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BEVERLY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 019155718 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2755 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 729 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1097 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1826 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 72515 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 299 |
| IRS990/CYOtherExpensesAmt | 0 | 55702 |
| IRS990/CYOtherRevenueAmt | 0 | 9014 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 268791 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 22681 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 272236 |
| IRS990/CYTotalExpensesAmt | 0 | 327938 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 729 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 350619 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 27100 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 43292 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 545 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 556 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1101 |
| IRS990/Desc | 0 | PROVIDE PRE-SCHOOL CARE AND TEACHING FOR APPROXIMATELY 50 CHILDREN |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 202118 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3500 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 473 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 879 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1352 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ELEANOR FLOWERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KRISTIN BESSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KAREN POPADIC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JULIE FLOWERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ABBY JOHNSTONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BILLIE JEAN CHOUINARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LINDSAY HAINES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KRIS SILVERSTEIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STEPHANIE RAFFERTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | KATE REISS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 73000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1985 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 8203 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 69615 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 350619 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1632 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 5542 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 7174 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4902 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1328 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6230 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 5250 |
| IRS990/InterestGrp/TotalAmt | 0 | 5250 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 299 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 299 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 62752 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 12355 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 11254 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 74006 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SEE SCHEDULE O |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 109961 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 106954 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 122836 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 145517 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 8203 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 8203 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 122836 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 145517 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 15620 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 15620 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 18 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 612 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 630 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4947 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 4947 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | FOOD AND MILK |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5596 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2473 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2447 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 100 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1640 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 398 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 96 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5696 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4113 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2845 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 96 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER MISCELLANEOUS IN |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 811 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 811 |
| IRS990/OtherRevenueTotalAmt | 0 | 811 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 86222 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 160920 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 247142 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6817 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13330 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20147 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | KRISTIN BESSE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TUITION REFUND |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 270450 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | -1659 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 270450 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | -1659 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 110788 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 275 |
| IRS990/PYOtherExpensesAmt | 0 | 51858 |
| IRS990/PYOtherRevenueAmt | 0 | 259 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 214721 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 15448 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 258737 |
| IRS990/PYTotalExpensesAmt | 0 | 310595 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 326043 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 22681 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 269602 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 244787 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 284508 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 10164 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 8566 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 18730 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 450 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 14075 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 14525 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 640 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 40111 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 40751 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 11254 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL DOES NOT DISCRIMINATE IN ANY OF ITS ACTIVITIES EITHER PROGRAMMATICALLY OR ADMINISTRATIVELY. THIS POLICY PERTAINS TO ALL PERSONS REGARDLESS OF RACE, RELIGION, SEX, OR NATIONAL ORIGIN. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION RECEIVES ANNUAL SUPPORT FROM THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF EARLY EDUCATION AND CARE IN THE FORM OF THE COMMONWEALTH CARES FOR CHILDREN (C3) GRANT. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO ESTABLISH AND CONDUCT ONE OR MORE NURSERY SCHOOLS AND OTHER EDUCATIONAL PROGRAMS FOR CHILDREN OF PRE-SCHOOL AGE; TO OPERATE, CONDUCT, AND PROVIDE DAY CARE SERVICES FOR THE RECREATION, EDUCATION, AND GENERAL SOCIALIZATION OF CHILDREN; AND TO ESTABLISH AND CONFER SCHOLARSHIPS UPON PRE-SCHOOL AGE CHILDREN UNABLE TO AFFORD THE NORMAL CHARGES FOR NURSERY SCHOOL DAY CARE OR RELATED EDUCATIONAL SERVICES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ONE BOARD MEMBER IS THE CHILD OF ANOTHER BOARD MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COPY OF FORM 990 PRESENTED TO ALL BOARD MEMBERS AND REVIEWED AT MONTHLY MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL INFORMATION AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | FIRST BAPTIST CHURCH IN BEVERLY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 221 CABOT STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | BEVERLY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 01915 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 15620 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | AMOUNT PAID |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | FIRST BAPTIST CHURCH IN BEVERLY |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | K |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 259897 |
| IRS990/TotalAssetsEOYAmt | 0 | 295763 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 259897 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 295763 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 72515 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 729 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 125091 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 202118 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 327938 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 137061 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 150246 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 137061 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 150246 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.